Kurumsal sürdürülebilirlik ve finansal performans: Türkiye üretim sektörü örneği

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2021-12

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Soytas, Mehmet Ali
Durak Uşar, Damla

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Bu çalışmada Türkiye’de yerleşik İstanbul Menkul Kıymetler Borsası'nda (BIST) işlem gören üretim şirketlerinin yıllık raporlarına içerik analizi yapılmıştır. Firmalar kurumsal yönetişim, çalışan hakları, insan hakları, çevre, ürün ve tedarik zinciri yönetimi olmak üzere sürdürülebilirliğin alt boyutuna göre değerlendirilmiştir ve toplam sürdürülebilirlik puanı hesaplanmıştır. Veri kaynakları ve veri kodlama kriterleri detaylı olarak açıklanmış ve oluşturulan sürdürülebilirlik ölçütünün geçerliliği ve güvenilirliği istatistiksel olarak tespit edilmiştir. Betimsel istatistikler yardımı ile Türk imalat sektörü alt sektörler bazında ekonomik, çevresel ve sosyal sürdürülebilirlik açısından değerlendirilmiştir. Bunun yansıra, yapısal eşitlik modeli kullanılarak sürdürülebilirlikfinansal performans ilişkisi tedarik zinciri kademesi özelinde sürdürülebilirlik puanının aktif karlılık ve hisse senedi getirisine etkileri çerçevesinde incelenmiştir. Atıl kaynakların sürdürülebilirlik performansına etkisi, sürdürülebilirlik puanının satılan malın maliyeti, satış gelirleri, aktif karlılık ve hisse senedi getirisine etkileri pazar konsantrasyonu için kontrol edilerek aynı anda tahmin edilmiştir. Bulgular sürdürülebilirlik- finansal performans ilişkinin, firmanın tedarik zinciri kademesine bağlı olarak farklılaştığını göstermektedir.

Subject Keywords

Finansal Performans, İçerik Analizi, Sürdürülebilirlik Performansı, Tedarik Zinciri Kademesi, Yapısal eşitlik modeli

URI

http://www2.feas.metu.edu.tr/metusd/ojs/index.php/metusd/article/view/1228
https://hdl.handle.net/11511/96785

Journal

ODTÜ Gelişme Dergisi

Collections

Department of Economics, Article

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Citation Formats

M. A. Soytas and D. Durak Uşar, “Kurumsal sürdürülebilirlik ve finansal performans: Türkiye üretim sektörü örneği,” ODTÜ Gelişme Dergisi, vol. 48, no. 2, pp. 201–250, 2021, Accessed: 00, 2022. [Online]. Available: http://www2.feas.metu.edu.tr/metusd/ojs/index.php/metusd/article/view/1228.